Can I deduct closing costs I am paying on behalf of the buyer

[Susan McBride]

Hi.  I am trying to find out if I can include closing costs I am paying on behalf of the buyer in my capital gains calculation.  They want to increase the price they are paying for the home and have me pay their closing costs.  I assume this allow them to come to closing with less cash down.  Any clarification you can provide would be much appreciated!